We use the term 'income tax' in a broad sense, as “any tax levied, proportionately to the amount of income
received by the owner for letting property”. Thus VAT on renting property would be considered a "(broad definition) income tax",
but municipal taxes payable by all home-owners whether renting or not, would not be considered 'income tax'.

We adopt this (somewhat unusual) definition because it represents reality. Landlords often have to pay taxes
on income which are not called income tax, but which are in fact proportional to their income. All these are
counted by us as ‘taxes on income’.

What are the sources of the Global Property Guide’s income tax data? Can these sources be trusted?